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Dec 30, 2024
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ACC 201 - Financial Accounting (3 units)
Purpose and nature of accounting, measuring business income, accounting principles, assets and equity accounting for external financial reporting.
Prerequisite(s): Sophomore Standing; MATH 176 or MATH 181 as a co-requisite.
Units of Lecture: 3
Offered: Every Fall, Spring, and Summer
Student Learning Outcomes
Upon completion of this course, students will be able to:
1. accurately apply financial terminology used in business transactions and the classification of accounts for the purpose of learning to read and comprehend financial statements.
2. analyze and record business transactions in a financial accounting system.
3. successfully model the accounting cycle.
4. prepare Financial Statements in accordance with Generally Accepted Accounting Principles (GAAP).
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